accounting basis

The accrual or cash basis of accounting as defined in the accrual basis IPSASs and the Cash Basis IPSAS.

Правила учета по методу начисления или по кассовому...

accounting policies

The specific principles, bases, conventions, rules, and practices applied by an entity in preparing and presenting financial statements.

Конкретные принципы, основы,...

accrual basis

A basis of accounting under which transactions and other events are recognized when they occur (and not only when cash or its equivalent is received or paid). Therefore, the transactions and events are recorded in the...

active market

A market in which all the following conditions exist:

(a) The items traded within the market are homogeneous;

(b) Willing buyers and sellers can normally be found at any...

actuarial gains and losses

Comprise:

(a) Experience adjustments (the effects of differences between the previous actuarial assumptions and what has actually occurred); and

(b) The effects of changes in...

agricultural activity

The management by an entity of the biological transformation and harvest of biological assets for:

• Sale;

• Distribution at no charge or for a nominal charge;...

agricultural produce

The harvested product of the entity’s biological assets.

Продукт, являющийся результатом сбора продукции биологических активов...

amortization

The systematic allocation of the depreciable amount of an intangible asset over its useful life.

Систематическое распределение амортизируемой стоимости...

amortized cost of a financial asset or financial liability

The amount at which the financial asset or financial liability is measured at initial recognition minus principal repayments, plus or minus the cumulative amortization using the effective interest method of any difference between...

annual budget

An approved budget for one year. It does not include published forward estimates or projections for periods beyond the budget period.

Утвержденный бюджет на один год. Он не...

appropriation

An authorization granted by a legislative body to allocate funds for purposes specified by the legislature or similar authority

Разрешение законодательного органа на...

approved budget

The expenditure authority derived from laws, appropriation bills, government ordinances, and other decisions related to the anticipated revenue or receipts for the budgetary period.

Полномочия на...

assets

Resources controlled by an entity as a result of past events and from which future economic benefits or service potential are expected to flow to the entity.

Ресурсы, контролируемые...

assets held by a long-term employee benefit fund

Assets (other than non-transferable financial instruments issued by the reporting entity) that:

(a) Are held by an entity (a fund) that is legally separate from the reporting entity and...

associate

An entity, including an unincorporated entity such as a partnership, over which the investor has significant influence, and that is neither a controlled entity nor an interest in a joint venture.

...

available-for-sale financial assets

Those non-derivative financial assets that are designated as available for sale or are not classified as

(a) loans and receivables,

(b) held-to-maturity...